Spotlight on disguised remuneration schemes
Posted by mostafa on 28 February, 2017
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This item was filled under Tax
HMRC has published spotlights 35 and 36 on disguised remuneration avoidance schemes .
The first concerns a new scheme that uses annuities as an alternative method of paying people for their services to avoid paying tax and National Insurance on their income. It is aimed mainly at contractors and involves the scheme user being paid in two parts. The first is a salary …